About 1/3 of the way from the front, no one in the seat immediately in front of me, center seat if theater is relatively empty, otherwise aisle seat if available.
This is generally true for me, although with today’s smaller theaters I can sit pretty much in the back row. I hate to sit in the front third.
Depends on the theatre.
Middle of the row, either way, but some theatres, the optimal spot is near the middle, some, it’s at the back…the centre of the screen should be straight ahead, or slightly downward. To the side tends to make me a bit ill, and my neck kills me of I crane it upward.
Very back row, right in the middle. I don’t want anyone kicking the back of my chair. I don’t go to movies anymore. I haven’t been since 2007. I don’t like people talking, coming in late, texting, yelling at the screen, and ESPECIALLY sitting next to me, or even getting 2 chairs in between me.
At least 2/3rds of the way back.
Very back row, right in the middle. Failing that, an aisle seat.
I like to be about 3/4 back and in the middle. I get to see the shadows of those in front of me as well as get the whole big picture. Somehow, I think the sound is more centered too. Makes it seem like a movie instead of me in my dark living room on the couch.
Oh, and kick the back of my seat and you *will *hear about it.
I prefer to sit in the non-sticky seat or stand. The real answer would have to be no where near anybody, as I’d have to whack a cell phone users in the head very hard. I don’t go anymore.
I prefer my den where I can adjust the soundtrack to something below 120db.
I always sit on an aisle seat,doesn’t really matterif it’s front ,back, or middle.
I tend to sit up front. I voted “a few rows from the front” because in most traditional theaters, the very front row requires a certain neck-craning. However, the theater that I frequent most often has as one of their main selling points that all of the seats are far enough back that, if the screen were to fall (and this is LA, so an earthquake could conceivably cause such a thing to happen 
), people in the front row would not get hit. And in that theater, I don’t mind sitting in the very first row.
In a lot of stadium-like theaters there are two sections of seats, the front section, where the seats are generally level, and the back section, where the seats are elevated as you go to the back.
So, I like to sit on the front row of the back section so I can place my feet on the bars/handrails while watching the movie.
It’s been a few years since I’ve been in a movie theater (for the usual reasons), but when I did go, I’d sit a few rows back from the first row. I don’t like craning my neck, but I’m extremely nearsighted, so that’s where my experience is the best.
About 1/3 - 1/2 way from the screen. On the aisle. I absolutely must have an aisle seat. I’ll sit closer to the screen or in the very back row if there’s no other choice, but gotta be on the aisle.
Front Row
I have a hard time distinguishing dialogue and it helps. I don’t wear my glasses, so it helps. I have very long legs, so it helps. I sit very short in a seat, so it helps.
I also don’t get as distracted by all the texting/cellphone bullcrap that goes on. I feel far more immersed in the experience.
The very back row. I absolutely cannot stand to have to back of my chair kicked, so sitting in the back solves this problem.
What’s the point of going to the movies just to sit in the back? Front row center, for me.
I prefer to be as close to the middle of a row as possible, instead of off to one side. I would never sit in seats that are right at the sides of the theatre.
Regarding distance from the screen, I like to be halfway or further back, but I’ll sit closer if there are no available seats in the back half that are also near the middle of a row.
I sit as close to the center of the row that is in the middle of the wall speakers.
OT - go on a weekday morning. Then you pretty much get your pick of seats. (I have been in movie theaters where my date and I were the ONLY customers in the whole theater. I had the feeling we were doing something terribly…wrong.)